25
Apr
Summary of Information Table (SIT)
The SIT is a form which must be submitted to the Tax Department on an annual basis and reflects…
read moreApril 2024
25
Apr
Transfer Pricing Requirements and Guideline
Effective from the tax year 2022 onwards, the simplification rules of 2.2857% on back to back loans etc. will…
read moreJanuary 2020
19
Jan
Adoption of rules against tax avoidance practices
On 5 April 2019, the House of Representatives voted into law the provisions of the European Council Directive for…
read moreJuly 2017
05
Jul
Tax treatment of intra-group back-to-back financing arrangements
It should be noted that the application of the pre-agreed minimum profit margins of 0.125% and 0.35% for back-to-back…
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